Both GST returns and payment are due one month after the end of the accounting period covered by the return. If you are on GIRO plan for GST payment, GIRO deductions are on the 15th day of the month after the payment due date. You may refer to your acknowledgement page for payment details after you have e-Filed.
Jan - Mar
30 Apr
15 May
Apr - Jun
31 Jul
15 Aug
Jul - Sept
31 Oct
15 Nov
Oct - Dec
31 Jan
15 Feb
If you are under special GST accounting periods, the deadline to submit your returns is one month from the last date of the special accounting period.
If the GST return is for the special accounting period from 5 Apr 2014 to 5 Jul 2014, the due date to submit your return is 5 Aug 2014.
All GST-registered businesses need to put in place systems to track their transactions, and plan their resources to submit their GST returns on time.
As one month after the end of your accounting period is a reasonable deadline, no extensions will be granted.
Exceptions will only be made for newly registered businesses and for circumstances that fall within the list of acceptable reasons below.
To allow us sufficient time to process your request for extension, please email us at least 3 working days before the filing due date with the supporting documents.
No extension will be granted for the following reasons
1
Staff on maternity leave
2
Director or key accounts personnel is overseas
3
Staff has resigned without proper handover
4
Closing of accounts at year-end
5
New accounts personnel does not know how to handle GST matters
6
No computer
7
Not enough manpower to handle GST matters
GST Refunds are sent to your company via cheque or credited to your GIRO-linked bank account.
The refund will be made to you within a period equivalent to your prescribed accounting period, from the date the Comptroller receives your GST return.
If you are under a quarterly GST accounting cycle, the refund will be made to you within three months from the date the Comptroller receives your GST return.
This does not apply under certain circumstances such as when you have outstanding GST returns which are not submitted, or when your GST return is being reviewed by our auditor.
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